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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
27 February 2026 - See all updates
  1. Back to contents
  2. CG50200C
  3. CG51500C
  4. CG51600P

CG51620P - Shares and securities: share identification rules: share identification rules for Corporation Tax: section 104 holding: contents

  1. CG51620
    Share identification rules for corporation tax: section 104 holding
  2. CG51621
    Share identification rules for corporation tax: section 104 holding: creating the holding
  3. CG51622
    Share identification rules for corporation tax: section 104 holding: disposals from the holding
  4. CG51623
    Share identification rules for corporation tax: section 104 holding: disposals after 30/11/93p
  5. CG51624
    Share identification rules for corporation tax: section 104 holding: disposals 30/11/93+: example
  6. CG51625
    Share identification rules for corporation tax: section 104 holding: no gain/loss transfers 30/11/93p
  7. CG51626
    Share identification rules for corporation tax: section 104 holding: options
  8. CG51627
    Share identification rules for corporation tax: section 104 holding: calls on shares and indexation
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